CIT(E) Cannot Reject Section 12AB and 80G Renewals for Objects It Already Formally Approved Issue Whether the CIT(E) was justified in rejecting the renewal of registration under Section 12AB and the consequential approval under Section 80G on the procedural grounds of delayed filing after modification of objects, when the CIT(E) itself had already granted approval… Read More »
Deemed Application of Income Spent on Immovable Property Does Not Require Schedule-I Disclosure under Form I-TR7 Issue Whether the addition of approximately ₹4.00 crores was sustainable under Section 11 of the Income-tax Act, 1961, when the assessing authorities disallowed a valid utilization of “deemed application” of income from the preceding year solely due to its… Read More »
GST CASE LAWS 24.06.2-26 Relevant Act Section Case Law Title Citation Brief Summary Rajasthan GST Act, 2017 / CGST Act, 2017 Tariff Classification SGS Packaging (P.) Ltd., In re 2026 Click Here Non-biodegradable paper bags do not qualify for concessional 5% GST under Entry 319 or 322. They fall under Heading 4819 and attract 18%… Read More »
Supreme Court Allows Filing GSTAT Appeal Without Pre-Deposit Subject to Pending SLP Outcome Supreme Court Allows Filing GSTAT Appeal Without Pre-Deposit Subject to Pending SLP Outcome Issue Whether the High Court was right to relegate the assessee to the newly operational GST Appellate Tribunal, and whether the statutory pre-deposit requirement applies to appeals arising from… Read More »
Writ Petitions Are Not Maintainable When Statutory Appeal Remedy Under Section 107 Is Available Writ Petitions Are Not Maintainable When Statutory Appeal Remedy Under Section 107 Is Available Issue Whether a writ petition under Article 226 of the Constitution of India can be maintained when an alternative, efficacious statutory remedy of appeal is available under… Read More »
GST Proceedings Are Valid Against Legal Heirs with Recovery Confined to Inherited Estates Issue Whether GST assessment proceedings can be initiated and tax liability, interest, or penalties determined against a legal heir after the death of the proprietor and subsequent closure of the business for past tax periods (FY 2018-19). Facts The petitioner is the… Read More »
Writ Court Refuses to Interfere at Show Cause Stage Regarding Fake Invoice ITC Fraud Issue Whether a writ petition under Article 226 of the Constitution of India is maintainable to quash a Show Cause Notice issued under the CGST Act on the grounds of lack of jurisdiction and abuse of process, when the statutory adjudication… Read More »
Registration in Rajasthan is Not Required for an Inter-State Turnkey Project Controlled From Uttar Pradesh Issue Whether a works contractor registered in Uttar Pradesh is legally required to obtain a separate GST registration in Rajasthan for executing a turnkey substation project at a site in Rajasthan, where they have no office or fixed establishment and… Read More »
Denial of ITC Solely for Want of Transport Documents Without Testing Genuineness of Supply is Unsustainable Denial of ITC Solely for Want of Transport Documents Without Testing Genuineness of Supply is Unsustainable Issue Whether the Department is justified in denying Input Tax Credit (ITC) to the petitioner solely due to the absence of lorry receipts… Read More »
Supreme Court’s COVID-19 Limitation Extensions Validated Lower Court ITC Denial Proceedings Beyond Normal Deadlines Supreme Court’s COVID-19 Limitation Extensions Validated Lower Court ITC Denial Proceedings Beyond Normal Deadlines Issue Whether the Department’s show cause notice and subsequent demand order for Input Tax Credit (ITC) mismatches during the fiscal year 2017-18 were barred by limitation under… Read More »